Mixed response to FASB’s stock-based compensation

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The deadline for comments on the US Financial Accounting Standards Board’s (FASB) rules on stock-based compensation was reached last month, with the organisation receiving almost 300 responses. They ranged from short, snappy, for or against statements to those that ran into pages of detailed analysis.

Those who wished to see no change to the current guidelines, mostly technology company executives, argued that applying a fair value to stock-based compensation is technically impossible. They said

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